This week (14–20 September 2026): CBIC issued no GST notification, circular, instruction or removal-of-difficulty order. Five non-GST instruments fell inside the window — an anti-dumping duty extension, a tariff-value revision, and three Central Excise additional-duty rate changes — and none carries a GST leg. The week's one statutory GST event was GSTR-3B for August 2026, due 20 September for taxpayers with turnover above Rs 5 crore.
Top Developments This Week
1. A second verified-empty GST week, against five non-GST instruments that were checked and cleared
What it is: read on 23 September 2026 against the CBIC tax-information repository's complete tables, no GST notification, circular, instruction or removal-of-difficulty order carries a date inside 14–20 September 2026. Five instruments of other kinds do fall inside the window, and each was opened and checked rather than assumed clear on title alone:
- Notification No. 22/2026-Customs (ADD), dated 14 September 2026, inserts a sunset clause into Notification No. 73/2021-Customs (ADD) so the anti-dumping duty it imposes now expires 16 March 2027 unless revoked or amended earlier. No GST provision is touched.
- Notification No. 75/2026-Customs (N.T.), dated 15 September 2026, substitutes the tariff-value tables under Notification No. 36/2001-Customs (N.T.) for crude and RBD palm oil, palmolein, crude soya bean oil and brass scrap — the routine fortnightly revaluation exercise under Section 14(2) of the Customs Act, 1962. No GST provision is touched.
- Notification Nos. 49, 50 and 51 of 2026-Central Excise, all dated 16 September 2026, amend the additional excise duty rates fixed under Notification Nos. 06, 08 and 11 of 2026-Central Excise respectively, substituting Rs 0.5 per litre, Rs 20 per litre and (for the third) Nil for the existing entries, under Section 5A of the Central Excise Act, 1944. These are road-cess-style additional duties on petroleum products, outside GST entirely since petroleum stayed under the pre-GST excise regime.
Why it matters: the discipline here is the point. A week that "sounds" GST-adjacent — Customs and Excise notifications moving in numerical sequence right where GST notifications usually sit — is not the same as a week with GST content, and each instrument had to be opened to confirm that, not inferred from its notification number or its proximity to GST-series notifications.
Corpus refs: none — none of the five instruments has a GST leg, so none is a corpus candidate. CIR_254_2025 is cited on the Regulatory Action Log rows below as a coverage-boundary marker only.
Link: Notification No. 22/2026-Customs (ADD) | Notification No. 75/2026-Customs (N.T.) | Notification No. 49/2026-Central Excise
2. GSTR-3B for August 2026: the Rs 5 crore threshold cohort files first, on 20 September
What it is: GSTR-3B for August 2026 was due 20 September 2026 for taxpayers with aggregate turnover above Rs 5 crore in the preceding financial year, under Section 39 of the CGST Act, 2017 read with Rule 61 of the CGST Rules, 2017. Taxpayers at or below that threshold file on the staggered state-group calendar instead — 22 September for the Category 1 group of States and Union Territories and 24 September for Category 2 — both dates falling after this window and covered in next week's edition. No extension was notified for any group.
Why it matters: this is the first statutory GST filing date of any kind this tracker has recorded since the returns due inside W37 (10–13 September), and it is the date on which the largest taxpayers by turnover close out August. Credit taken under Section 16(2)(aa) depends on the invoice appearing in the auto-drafted GSTR-2B; interest on any net cash shortfall runs at 18% per annum under Section 50.
Corpus refs: CGST_01_2026 is carried here as the most recent GSTR-3B due-date extension instrument (Notification No. 01/2026-Central Tax, 20 April 2026, which moved the March 2026 return only) — it is not authority for the 20th/22nd/24th staggering itself, which the corpus has no in-force anchor for (see the gap note below). Cite Section 39 of the CGST Act, 2017 and Rule 61 of the CGST Rules, 2017 directly for the staggering mechanism.
Link: CGST Tax Notifications
Regulatory Action Log
CBIC streams checked for this edition (all read 23 September 2026): notifications — via a contiguous sequential-record scan; circulars and instructions — via the complete GST-tax-id tables; removal-of-difficulty/Order-CGST — via the complete order table; GST Council decisions and What's New; GSTAT announcements; CBIC FAQs and flyers.
| Date | Issuer | Pillar | Action | Corpus ref | Source |
|---|---|---|---|---|---|
| 2026-09-14 → 09-20 | CBIC | (all) | GST notifications, circulars, instructions, removal-of-difficulty orders — none issued; complete GST circular table ends at No. 256/02/2026-GST (25 Jul 2026), complete GST instruction table ends at No. 01/2026-GST (3 Aug 2026), complete order table ends at Order-01/2022-GST (21 Jul 2022) | CIR_254_2025 / INS_06_2025 |
taxinformation.cbic.gov.in |
| 2026-09-14 | CBIC | sectoral-regimes | Notification No. 22/2026-Customs (ADD) — extends anti-dumping duty under Notification No. 73/2021-Customs (ADD) to 16 March 2027; no GST leg | — | taxinformation.cbic.gov.in |
| 2026-09-15 | CBIC | sectoral-regimes | Notification No. 75/2026-Customs (N.T.) — revised tariff values for edible oils, brass scrap; no GST leg | — | taxinformation.cbic.gov.in |
| 2026-09-16 | CBIC | sectoral-regimes | Notification Nos. 49, 50 and 51 of 2026-Central Excise — additional excise duty rate amendments (Rs 0.5/litre, Rs 20/litre, Nil); no GST leg | — | taxinformation.cbic.gov.in |
| 2026-09-18 | CBIC | sectoral-regimes | Instruction No. 16/2026-Customs — additional FSSAI Authorised Officers at Points of Entry for food imports; no GST leg | — | taxinformation.cbic.gov.in |
| 2026-09-20 | CBIC | returns-and-payments | GSTR-3B for August 2026 due for taxpayers with turnover above Rs 5 crore; no extension notified | CGST_01_2026 |
gstcouncil.gov.in |
| 2026-09-14 → 09-20 | GSTAT | refunds-and-enforcement | No announcement published; Office Order No. 4/GSTAT/PB/2026 of 29 July 2026 remained the operative listing regime | CGST_13_2025 |
gstat.gov.in |
| 2026-09-14 → 09-20 | GST Council Secretariat | council-decisions | No 57th meeting notice, press release or What's New item in any form; reported 7 October date remains unconfirmed and falls outside this window in any event | COUNCIL_56 |
gstcouncil.gov.in |
What's Next
- 2026-09-22 / 24 — GSTR-3B for August 2026 due for the Category 1 and Category 2 groups of States and Union Territories respectively, completing the staggered calendar opened this window.
- 2026-09-25 — Form GST PMT-06 for August 2026, second month of the July–September QRMP quarter.
- 2026-09-28 — GSTR-11 for UIN holders, August 2026.
- 2026-09-30 → 2026-11-30 — Rule 37A cycle: suppliers' GSTR-3B for FY 2025-26 must be filed by 30 September or the recipient reverses the corresponding input tax credit by 30 November 2026.
- 2026-10-31 — the raw sugar tariff rate quota under Notification No. 30/2026-Customs expires; the Advance Authorisation to Tariff Rate Quota conversion route (Circular No. 37/2026-Customs) runs against that date.
- Date unconfirmed — the 57th GST Council meeting. Non-government reporting places it at 7 October 2026; gstcouncil.gov.in carries no notice as at this tracker's read.
- 2026-11-30 — outer limit under Section 16(4) of the CGST Act for FY 2025-26 credit, credit notes and GSTR-1 amendments.
- 2026-12-31 — GSTR-9 and GSTR-9C for FY 2025-26 due under Section 44 of the CGST Act, subject to the Rs 2 crore aggregate-turnover exemption in
CGST_15_2025.
Founder Action Items
- File GSTR-3B for August 2026 by 20 September if your turnover exceeds Rs 5 crore. Complete Invoice Management System actions on August documents before filing; a correction after the fact carries interest under Section 50 at 18% per annum on the net cash shortfall.
- Do not assume the Customs and Central Excise notifications this week touch your GST position. Each was opened and checked; none does. If your business also carries Customs or Central Excise exposure (petroleum products, anti-dumping-affected imports, edible-oil or brass-scrap trade), review the five instruments on their own terms.
- Do not calendar against 7 October for the GST Council. The date remains unconfirmed by the Council's own website as at this tracker's read; see W37 for the full position.
- If you missed the August 2026 GSTR-1/IFF window covered in W37, reconcile before the 22/24 September GSTR-3B dates so the credit position carried forward is accurate for the larger staggered cohort.
(Verbatim text of the notifications and instructions named above is carried in full on Veritect Legal AI.)
Practitioner Watch-list
- A quiet CBIC-GST fortnight is now two editions deep. W37 and W38 together cover 14 consecutive days with zero GST notification, circular, instruction or order — confirmed both times via complete-table reads, not inference from a lightly probed range. This does not mean nothing is happening in GST administration; it means nothing has been published in these instrument classes.
- The Central Excise additional-duty rate changes (Notification Nos. 49–51/2026) are a reminder that CBIC's petroleum-product duty structure runs on a separate, non-GST track under Section 5A of the Central Excise Act, 1944 — worth flagging to clients who assume all CBIC-issued duty changes on fuel are GST events.
- Standing GSTAT posture is unchanged. Office Order No. 4/GSTAT/PB/2026 of 29 July 2026 remained the operative listing regime through the week (
CGST_13_2025). - Standing refund, valuation and registration positions are unchanged.
CGST_14_2025keeps specified suppliers, and anyone without completed Aadhaar authentication under Rule 10B, outside the 90 per cent risk-based provisional release underINS_06_2025. Rule 31D retail-sale-price valuation for pan masala and tobacco (CGST_19_2025,CGST_20_2025) remains operative from 1 February 2026. - Corpus gaps carried forward. No in-force anchor for the current GSTR-3B staggering under Rule 61 — cite the statute and rule directly, not
CGST_76_2020(Oct 2020–Mar 2021 only) and notCGST_01_2026(a one-off extension notification); none for Instruction No. 01/2026-GST's summary; none for the 2026 circular series.
FAQ
Did CBIC issue any GST notification, circular or instruction between 14 and 20 September 2026?
No. Read on 23 September 2026 against the CBIC tax-information repository's complete notification, circular and instruction tables, zero GST instruments carry a date inside 14–20 September 2026. Five non-GST instruments fell inside the window and none carries a GST leg: Notification No. 22/2026-Customs (ADD) of 14 September, extending an existing anti-dumping duty to 16 March 2027; Notification No. 75/2026-Customs (N.T.) of 15 September, revising tariff values for edible oils and brass scrap; and Notification Nos. 49, 50 and 51 of 2026-Central Excise, all dated 16 September, amending additional excise duty rates. The complete GST circular table (272 records) still ends at Circular No. 256/02/2026-GST of 25 July 2026, and the complete GST instruction table (43 records) still ends at Instruction No. 01/2026-GST of 3 August 2026.
Which GST return was due on 20 September 2026?
GSTR-3B for August 2026 was due 20 September 2026 for taxpayers with aggregate turnover above Rs 5 crore in the preceding financial year, filing under Section 39 of the Central Goods and Services Tax Act, 2017 read with Rule 61 of the CGST Rules, 2017. Taxpayers below that threshold file on a staggered basis — 22 September for Category 1 States and Union Territories and 24 September for Category 2 — both dates falling after this window. CBIC notified no extension. Late filing attracts a late fee under Section 47 of the CGST Act with interest at 18% per annum under Section 50.
Did the postponed 57th GST Council meeting happen this week?
No. Non-government reporting described the meeting as postponed to 7 October 2026, which falls outside this window in any event. gstcouncil.gov.in continued to carry no notice of the 57th meeting, original or revised, as read on 23 September 2026 — the same position recorded in the prior tracker.
Research gaps recorded this week
Recorded as gaps rather than findings. (a) The GSTN advisory surface at gst.gov.in returned a CAPTCHA challenge on every attempt for this batch, and tutorial.gst.gov.in returned an HTTP 503, so whether GSTN published a portal advisory during the week is unconfirmed in either direction. (b) egazette.gov.in exposes an ASP.NET postback search that cannot be queried programmatically, so no gazette (G.S.R./S.O.) cross-check was performed for the five non-GST instruments logged this week; their facts rest on the signed CBIC PDFs directly. (c) No GSTAT caseload or listing figure is quoted; only the announcements page was read. (d) The 7 October date for the 57th GST Council meeting remains unverified against a Tier 1 government source; see W37 for the full position, unchanged this week. (e) The verified-empty GST claim covers the CBIC tax-information repository as read on 23 September 2026; an instrument later back-dated into this window by CBIC after that read date would not have been visible.
Sources: CBIC Tax Information | Notification No. 22/2026-Customs (ADD) | Notification No. 75/2026-Customs (N.T.) | Notification No. 49/2026-Central Excise | Notification No. 50/2026-Central Excise | Notification No. 51/2026-Central Excise | Instruction No. 16/2026-Customs | CGST Circulars | CGST Tax Notifications | What's New — GST Council | GSTAT Announcements | CBIC GST portal
Veritect Legal Intelligence publishes this tracker as a public information service. It does not constitute legal advice. All source URLs resolve to Tier 1 government domains only.
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